Page:United States Statutes at Large Volume 86.djvu/977

 86 STAT. ]

PUBLIC LAW 92-512-OCT. 20, 1972

935

SEC. 142. REGULATIONS. (a) GENERAL RULE.—The Secretary shall prescribe such regulations

as may be necessary or appropriate to carry out the provisions of this title. (b) ADMINISTRATIVE PROCEDURE ACT To APPLY.—The rulemaking provisions of subchapter II of chapter 5 of title 5 of the United States Code shall apply to the regulations prescribed under this title for entitlement periods beginning on or after January 1, 1973.

80 Stat. 381. 5 USC 551.

SEC. 143. JUDICIAL REVIEW. (a) PETITIONS FOR REVIEW.—Any State which receives a notice of

reduction in entitlement under section 107(b), and any State or unit of local government which receives a notice of withholding of payments under section 104(b) or 123(b), may, within 60 days after . • ^v' receiving such notice, file with the United States court of appeals for -•=;. the circuit in which such State or unit of local government is located a petition for review of the action of the Secretary. A copy of the petition shall forthwith be transmitted to the Secretary; a copy shall also forthwith be transmitted to the Attorney General. (b) RECORD.—The Secretary shall file in the court the record of the proceeding on which he based his action, as provided in section 2112 of title 28, United States Code. No objection to the action of the Jl.H^^^^^V" Secretary shall be considered by the court unless such objection has been urged before the Secretary. (c) JURISDICTION OF COURT.—The court shall have jurisdiction to affirm or modify the action of the Secretary or to set it aside in whole or in part. The findings of fact by the Secretary, if supported by substantial evidence contained in the record, shall be conclusive. However, if any finding is not supported by substantial evidence contained in the record, the court may remand the case to the Secretary to take > further evidence, and the Secretary may thereupon make new or modified findings of fact and may modify his previous actions. H e shall certify to the court the record of any further proceedings. Such new or modified findings of fact shall likewise be conclusive if supported by substantial evidence contained in the record. (d) REVIEW BY SUPREME COURT.—The judgment of the court shall be subject to review by the Supreme Court of the United States upon certiorari or certification, as provided in section 1254 of title 28, United States Code. 62 Stat. 928. SEC. 144. AUTHORITY TO REQUIRE INFORMATION ON INCOME TAX RETURNS. (a) GENERAL RULE. — (1) INFORMATION WITH RESPECT TO PLACE OF RESIDENCE.—Sub-

part B of part II of subchapter A of chapter 61 of the Internal Revenue Code of 1954 (relating to income tax returns) is amended by adding at the end thereof the following new section:

68A Stat. 7 3 1. 26 USC 6 0 0 1.

"SEC. 6017A. PLACE OF RESIDENCE.

" I n the case of an individual, the information required on any return with respect to the taxes imposed by chapter 1 for any period shall include information as to the State, county, municipality, and any other unit of local government in which the taxpayer (and any other individual with respect to whom an exemption is claimed on such return) resided on one or more dates (determined in the manner provided by regulations prescribed by the Secretary or his delegate) during such period," (2) CLERICAL AMENDMENT.—The table of sections for such subpart B is amended by adding at the end thereof the following: 82-081 O - 73 - 62

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